Eder v. Commissioner’s Empirical Analysis
1942
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently July 1994
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Caminetti v. United States · Burnet v. Harmel · North American Oil Consolidated v. Burnet · Helvering v. Northwest Steel Rolling Mills, Inc. · Helvering v. City Bank Farmers Trust Co.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Assumed distribution even when actual distribution was legally impossible, has been held to properly support other income taxes.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.